Financial Accounting Reports的意思|示意

A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.

财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。

Based on historical cost accounting, financial instruments can not be embodied in financial reports.

按照历史成本会计，金融工具在报告无法中进行反映。

Second, improving accounting information disclosure's sufficiency through enriching annals and internet financial reports' content.

通过充实年度报告和网络财务报告的会计信息披露内容来提高会计信息披露充分性；

The principal of the enterprise shall be responsible for the authenticity and completeness of financial accounting reports of his own enterprise.

企业负责人对本企业财务会计报告的真实性、完整性负责。

Financial institutions and other businesses must abide by laws and regulations, such as MiFID, and SOX, to reduce financial risk and create accurate accounting reports.

金融机构和其他商业组织必须遵守法律规章，比如MiFID和SOX，才能降低金融风险并得出精确的会计报告。

An enterprise shall close the accounts and prepare financial reports for each separate accounting period.

企业应当分期结算账目和编制财务会计报告。会计期间分为年度和中期。